基于产品差异与企业成本的转移定价研究

Study on Transfer Pricing Based on Product Differentiation and Enterprise Cost

在下游市场为斯塔克伯格竞争条件下,引入最终产品之间存在一定差异性以及追随厂商的成本为私人信息这两个因素,基于企业集团对中间产品实行统一和差别两种定价方式,分别建立不完全信息动态博弈模型,研究企业集团中间产品转移定价决策问题.研究表明,无论企业集团对内外部市场实行统一定价还是差别定价,转移价格均为边际成本加成;若企业集团对中间产品进行统一定价,替代系数和高成本概率值都是影响价格制定的重要因素;若对中间产品进行差别定价,替代系数会影响内部转移价格的制定,高成本概率值会影响外部销售价格的制定.通过对两种定价方式的比较可知,企业集团对中间产品内外部市场实行差别定价比实行统一定价能获得更高的期望利润.

Under the condition of Stackelberg competition in the downstream market,this paper introduces two factors:the difference between the final products and the cost of the following manufacturer as the private information.Based on the unified and differential pricing of intermediate products by enterprise groups,dynamic game models with incomplete information are established to study the transfer pricing decision of intermediate products.The research shows that,regardless of whether the enterprise group implements unified pricing or differential pricing for internal and external markets,the transfer price is a marginal cost plus;if an enterprise group sets a unified price for intermediate products,the substitution coefficient and the high cost probability value are both important factors that affect the price setting.If the intermediate product is differentially priced,the substitution coefficient will affect the internal transfer price setting,and the high cost probability value will affect setting of external sales prices.Through the comparison of the two pricing methods,it can be seen that the enterprise group can obtain higher expected profits by implementing differential pricing in the internal and external markets of intermediate products than unified pricing.